As always with our Top 100 People report, there are more influential people than there are spots on the list. It's a problem that only gets worse as the years go by and the scope of the accounting profession continues to expand, and it requires our editors to make tougher and tougher decisions every August. Ordinarily, we use our Ones to Watch list as a sort of staging ground - a base camp for up-and-coming figures who've never made the list. We're starting with a number of exceptions to that rule, for some past members of the Top 100 who are making fascinating transitions this year. First up is lint Metzler, who retired from his post as vice president of small firms at the American Institute of CPAs and has created his own consulting firm, Metzler Advisory Group, to direct his attention to a more specific set of firm clients. They'll be lucky to have his talents, and we're particularly interested to see what he does because he's aiming to make women-owned firms a specialty.
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